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MRINAL GHOSH vs. UNION OF INDIA & OTHERS
(Calcutta High Court)

Hon'ble Judges:

ARINDAM SINHA
Pet. Counsel
Saurabh Bagaria
Indranil Banerjee
Arup Mandal
Res. Counsel
Vipul Kundalia
Tapan Bhanja
Somnath Ganguly

Petitioner / Applicant

MRINAL GHOSH
Respondent UNION OF INDIA & OTHERS
Court Calcutta High Court
State

West Bengal

Date Nov 21, 2019
Order No.

W.P. No. 9821 (W) of 2018

Citation

2019(11) TAXREPLY 1834
Original Order
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ORDER

ORDER Petitioner has mounted vires challenge against rule 117 in Central Goods and Services Tax Rules, 2017 being ultra vires of section 140 of Central Goods and Services Tax Act, 2017, as the rule makes it condition precedent for an assessee to file GST TRAN – 1 within the specified period, to be able to carry forward credit of eligible duties on stock as on 30th June, 2017. Alternative prayers are for relief of saving accrued credit, denied by petitioner’s omission to file in time. Mr. Saurabh Bagaria, learned advocate appears on behalf of petitioner and draws attention to letter, he submits, was written and delivered on 9th January, 2018, addressed by his client to Senior Joint Commissioner, Commercial Taxes. First paragraph in the letter is set out below:- “Your honour is well aware that TRAN – 1 was supposed to be replaced within 27/12/2017. But because of our internal system failure from 25th December, 2017 to 02nd January, 2018 we could not....

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